Escondido Company frequently sells merchandise on promissory notes. The following transac- tions relate to one such note: Feb. 1 Sold merchandise for $9,000 to Marta Tabor; accepted a 6-month, 11% note, Aug. 1 On this date (due date of the note), Marta Tabor did not make payment. Oct. 1 Collected the maturity value (principal plus interest as of August 1) of the note from Marta Tabor, together with 15% interest on the maturity value from August 1. Prepare the journal entries to record the above transactions.